从理论上讲，有限责任公司（LLC）是两种常见商业结构（即公司和合伙企业）的混合体。LLC 结合了这两个领域的精华，既提供了公司和合伙企业的双重优势，又避免了这两种形式各自的劣势.
A LLC, on the other hand, has distinct advantages over both a corporation and a partnership in that it not only avoids multiple level taxation, it also limits the liability of its members to the extent of the contributions made by them to the Company. No member of a LLC has personal liability for the debts of the LLC except where there are personal guarantees or other special arrangements.